CHAPTER 3
CITY TAXES
CITY TAXES
ARTICLE A. SALES TAX
SECTION:
3-3A-1: Short Title
3-3A-2: Definitions
3-3A-3: Taxes Imposed; Rates; Purposes
3-3A-4: Subsisting State Permits
3-3A-5: Classification Of Taxpayers
3-3A-6: Sales Subject To Tax; Exemptions
3-3A-7: Tax Due Date
3-3A-8: Payment Of Tax; Brackets
3-3A-9: Collection By Vendors
3-3A-10: Returns, Remittances And Discounts
3-3A-11: Delinquencies; Interest And Penalties
3-3A-12: Failure To File; Fraudulent Returns
3-3A-13: Enforcement Of Payment
3-3A-14: Refund Of Erroneous Payments
3-3A-15: Records Confidential
3-3A-16: Amendments
3-3A-17: Provisions Cumulative
A. The definitions of words, terms and phrases contained in 68 Oklahoma Statutes section 1352 and 37 Oklahoma Statutes sections 576 and 593 are hereby adopted by reference and made a part of this article.
B. The following words and terms, when used in this article, shall have the meanings ascribed to them in this subsection:
GROSS RECEIPTS: The definition in the state sales tax code is hereby augmented to contain the additional following words:
The total retail sale price received for the sale, preparation or service of mixed beverages, ice and non-alcoholic beverages to be mixed with alcoholic beverages for consumption on the premises where such sale, preparation or service occurs shall constitute the gross receipts from such transaction.
SALE: The definition in the state sales tax code is hereby augmented to contain the additional following words:
Includes the sale, preparation or service of ice or nonalcoholic beverages that are sold, prepared or served for the purpose of being mixed with alcoholic beverages for consumption on the premises where such sale, preparation or otherwise occurs.
TAX COLLECTOR: The department of the city or the official agency of the state duly designated according to law or contract and authorized by law to administer the collection of the tax levied in this article. (2015 Code §§ 7-202, 7-203; amd. 2016 Code)
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